SOUTHLAND INDOOR LEISURE CENTRE CHARITABLE TRUST v INVERCARGILL CITY COUNCIL [2016] NZHC 41, 1 February 2016.

While the position with respect to whether a successful plaintiff needs to account for GST when receiving a damages award is well established, what has been less clear is whether the position is different when the defendant is insured for its liability to the plaintiff and the damages is being paid by an insurer under a liability policy.